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Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $13,800. Of

Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $13,800. Of the $13,800, $7,900 was for material and $5,900 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $27,300. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,700 and factory overhead was $19,800. If the weighted average method is used, the conversion cost per unit (rounded to the nearest cent) would be

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